As per the West Bengal Authority for Advance Ruling (WBAAR), the supply of components of solar power with their erection is considered a composite supply.
Nidhi | Jun 6, 2025 |
Solar Power Plant Component Supply with Erection a Composite Supply for GST: AAR
The applicant, is engaged in the business of erection, commissioning and installation projects in the renewable energy sector. The company’s work includes EPC (Engineering, Procurement, and Construction) contracts for rooftop solar power plants, including the supply of various components such as monocrystalline panels, an inverter with remote monitoring, fixing structure and relevant accessories. The applicant performs these projects for many clients, including private companies, government departments, government organisations, and Indian Railways.
The applicant made an application seeking an advance for the following questions:
“(a)Whether the supply of components of the solar power plant along with the erection of the same would be treated as a composite supply under GST?
(b)If yes, what should be the classification and rate of GST on the said contract?
(c)Further, what would be the value on which the relevant rate of GST would be applicable?
(d)Whether Notification No. 24/2018 Central tax (rate) dated 31st December 2018 containing the explanation with the ratio of goods and services as 70:30 would be applicable?”
As per the West Bengal Authority for Advance Ruling (WBAAR):
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